Gregory S. Alexander
The Court of Justice of the European Union has developed a long-standing case law on the prohibition of abuse. The present contribution first briefly recapitulates the case law of the Court of Justice, both for VAT and for direct taxes. It then moves on to the implications of that case law. It will argue that the prohibition of abuse will most likely have a very limited field of application. Moreover, it will stress the importance of teleological reasoning for the determination of abuse. It will also point out that the risk of overshooting needs to be addressed, so that the finding of abuse does not lead to higher taxes than in a no-abuse situation. Finally, the contribution will discuss whether there is a single right answer to the question when it comes to ascertaining abuse or whether Member States can be given some leeway.
The public right to access environmental information is at the core of other environmental procedural rights: it enables informed participation in environmental decision-making, aids effective access to justice in environmental matters, and is a key aspect of any Environmental Impact Assessment procedure. This chapter provides a critical assessment of the current status of this right under EU law. Specifically, the major EU environmental legislation in that regard is analysed against the backdrop of the Aarhus Convention; the contribution of the Court of Justice of the EU in interpreting and applying those EU legislation is discussed; and the extent to which the EU human rights system (potentially) supports the public right of access to environmental information is also examined.